Hancock v. Whittemore
C. H. HANCOCK v. EDWIN P. WHITTEMORE
- Area
- civil
Analysis
No analysis yet. When one exists it is a model's reading of this opinion — the rulings it reviewed, whether it agrees with the court, and the authorities it checked — shown beside the court's own disposition, never in place of it. How analyses are made.
Opinion
By the Court :
An assessment for the improvement of a street is a municipal tax, and the property owner is brought into relations with the proceedings which are initiated by the resolution of intention, only when the tax is levied; that is to say, when the assessment is made and issued.
The assessment was issued after the death of H. M. Whittemore. The tax thus assessed did not constitute a claim against the estate of H. M. Whittemore which was required to be presented for allowance. (People v. Olvera, 43 Cal. 492.)
Judgment affirmed.
Cites, in this corpus
- People v. Olvera No. 3,152 · 1872-04-15
Cited by
- Nunez v. Superior Court Civ. 21941 · 1983-05-31
- Pitzer v. Smith Civ. 58900 · 1981-08-27
- Crocker First National Bank v. Horgan Civ. No. 13095 · 1946-06-17
- Miller & Lux, Inc. v. Katz Civ. No. 577. · 1909-05-11